* The financial performance of an enterprise is primarily provided in the Statement of Comprehensive Income ( income statement or profit and loss account ).

* the resource can be reliably measured – otherwise the stable measuring unit assumption is applied under the Historical Cost Accounting model: i. e. it is assumed that the monetary unit of account ( the functional currency ) is perfectly stable ( zero inflation or deflation ); it is simply assumed that there is no inflation or deflation ever, and items are stated at their original nominal Historical Cost from any prior date: 1 month, 1 year, 10 or 100 or 200 or more years before ; i. e. the stable measuring unit assumption is applied to items such as issued share capital, retained earnings, capital reserves, all other items in shareholders ´ equity, all items in the Statement of Comprehensive Income ( except salaries, wages, rentals, etc., which are inflation-adjusted annually ), etc.

Under the Units of Constant Purchasing Power model, all constant real value non-monetary items are inflation-adjusted during low inflation and deflation ; i. e. all items in the Statement of Comprehensive Income, all items in shareholders ´ equity, Accounts Receivables, Accounts Payables, all non-monetary payables, all non-monetary receivables, provisions, etc.

# Statement of Comprehensive Income: also referred to as Profit and Loss statement ( or a " P & L "), reports on a company's income, expenses, and profits over a period of time.

Comprehensive earnings, in this case, includes net income from the Income Statement, foreign exchange translation changes to Balance Sheet items, accounting changes applied retroactively, and the opportunity cost of options exercised.

Where the distinction cannot be made, IAS 38 requires that the entire project be treated as research and expensed through the Statement of Comprehensive Income.

As such, prudence dictates that research expenditure be expensed through the Statement of Comprehensive Income.

* a Statement of Comprehensive Income or

:# a Statement of Comprehensive Income that begins with profit or loss ( bottom line of the income statement ) and displays the items of other comprehensive income for the reporting period.

A portion of this variation also appeared without citation in the USPS 2001 Comprehensive Statement on Postal Operations ( 1. A-1 ):

Dividends paid does not show up on a Income Statement but does appear on the Balance Sheet.

* Other reasons-Assets and liabilities can change without any effect being measured in the Income Statement under certain circumstances ; for example, changes in accounting rules may be applied retroactively.

Costs recorded in the Income Statement are based on the historical cost of items sold or used, rather than their replacement costs.

:# an Income Statement displaying components of profit or loss and

* present all non-owner changes in equity ( that is, ' comprehensive income ' ) either in one Statement of comprehensive income or in two statements ( a separate income statement and a statement of comprehensive income ).

In a 1999 study by Gabriel and Gardner, five separate experiments were conducted to demonstrate gender differences in self-concept: a 20 Statement Test evaluating self-construal (" I am ..." statements ), a series of surveys evaluating trait identification, an exercise evaluating selective memory for emotional events, a diary reading paradigm evaluating selective memory, and a survey concerning a situational dilemma evaluating behavioral intention and desire to behave.

Broadly, the original ' measures in boxes ' type design ( as proposed by Kaplan & Norton ) constitutes the 1st Generation Balanced Scorecard design ; Balanced Scorecard designs that include a ' strategy map ' or ' strategic linkage model ' ( e. g. the Performance Prism, later Kaplan & Norton designs, the Performance Driver model of Olve & Wetter ) constitute the 2nd Generation of Balanced Scorecard design ; and designs that augment the strategy map / strategic linkage model with a separate document describing the long-term outcomes sought from the strategy ( the " Destination Statement " idea ) comprise the 3rd Generation Balanced Scorecard design.

Li Teng-hui published his " Two Countries Statement ", the first of its kind labelling Taiwan as an independent entity separate from China.

Specifically, he has questioned article 7 of the Assemblies of God Statement of Fundamental Truths, which articulates a classical Pentecostal understanding of baptism in the Holy Spirit as subsequent to and separate from Christian conversion.

IAS 1 requires a business entity to present a separate Statement of Changes in Equity ( SOCE ) as one of the components of financial statements.

A fuller treatment of the document and process known in the U. S. as an Environmental Impact Statement is currently found in a separate article.

Statement of Directors ’ responsibilities for the shareholders ’ financial statements

Church tradition ( including more recent statements of faith like the Chicago Statement on Biblical Inerrancy and the Cambridge Declaration ) holds to the belief that only the original Hebrew Old Testament text and the original Greek New Testament text can be clearly identified as God's word.

The term has also been used to describe negotiated statements such as the Seville Statement on Violence or the Waldorf Statement, or extempore utterances with political implications.

Statement 6. 41 appears to be an appeal ; the word must shows up in striking contrast to the rest of Tractatus, which consist of declarative statements.

The Statement of Retained Earnings ( and similarly the Equity Statement, Statement of Owner's Equity for a single proprietorship, Statement of Partner's Equity for partnership, and Statement of Retained Earnings and Stockholders ' Equity for corporation ) are basic financial statements.

Agreed statements arising from these events, signed by the organization ’ s members, include the Copenhagen Statement of 2009 and the Cancun Statement of 2010.

The Platform included a general Statement of Purpose and specific statements on 18 issue areas.

) Due to environmental concerns, an Environmental Impact Statement ( EIS ) was carried out for the bridge separately from the M1 EIS -- the first such formal EIS carried out and published for a bridge in Ireland.

The Porvoo Common Statement ( 1996 ), agreed to by the Anglican churches of the British Isles and most of the Lutheran churches of Scandinavia and the Baltic, also stated that " the continuity signified in the consecration of a bishop to episcopal ministry cannot be divorced from the continuity of life and witness of the diocese to which he is called.

All bankrupts are required to lodge a Statement of Affairs document with ITSA, which includes important information about their assets and liabilities.

Each fellowship has a statement of faith, the most common of which is the Birmingham Amended Statement of Faith ( BASF ), named after an ecclesia in Birmingham.

Most ecclesias have a constitution, which includes a ' Statement of Faith ', a list of ' Doctrines to be Rejected ' and a formalized list of ' The Commandments of Christ '.

In 2009, the university had also signed the University and College Presidents ’ Climate Change Statement of Action for Canada, which commits the university to reduce emissions of greenhouse gases.

This article was retitled by editor Niklaus Wirth to " Go To Statement Considered Harmful ", which introduced the phrase " considered harmful " in computing.

In July of the same year, in Seoul, South Korea, the Member Churches of the World Methodist Council ( WMC ) voted to approve and sign a " Methodist Statement of Association " with the Joint Declaration on the Doctrine of Justification ( JDDJ ), the agreement which was reached and officially accepted in 1999 by the Catholic Church and the Lutheran World Federation and which proclaimed that " Together we confess: By grace alone, in faith in Christ ’ s saving work and not because of any merit on our part, we are accepted by God and receive the Holy Spirit, who renews our hearts while equipping and calling us to good works ... as sinners our new life is solely due to the forgiving and renewing mercy that God imparts as a gift and we receive in faith, and never can merit in any way ," affirming " fundamental doctrinal agreement " concerning justification between the Catholic Church, the LWF, and the World Methodist Council.

In 1962, Tom Hayden wrote its founding document, the Port Huron Statement, which issued a call for " participatory democracy " based on non-violent civil disobedience.

The first case involving criminal law to be overruled with the Practice Statement was Anderton v Ryan ( 1985 ), which was overruled by R v Shivpuri ( 1986 ), two decades after the Practice Statement.

In 1932, the Lutheran Church-Missouri Synod ( LCMS ) adopted A Brief Statement of the Doctrinal Position of the Missouri Synod, which a small number of Lutheran church bodies now hold.

Mitigation of risks often means selection of security controls, which should be documented in a Statement of Applicability, which identifies which particular control objectives and controls from the

Powell had a copy of a State Department Policy Statement from 15 August 1950, in which the American government said that the " agitation " caused by partition in Ireland " lessens the usefulness of Ireland in international organisations and complicates strategic planning for Europe ".

Dei Verbum has sometimes been compared to the Chicago Statement on Biblical Inerrancy, which expounds similar teachings, characteristic of many evangelical Protestants.

During the first Assemblies, theologians Vasileios Ioannidis and Amilkas Alivizatos contributed significantly to the debates that led to the drafting of the " Toronto Statement ", a foundational document which facilitated Eastern Orthodox participation in the organization and today it constitutes its ecclesiological charter.

Melville Herskovits prepared a draft " Statement on Human Rights " which Executive Board of the American Anthropological Association revised, submitted to the Commission on Human Rights, and then published.

From 1993, the Budget was preceded by an annual ' Autumn Statement ', now called the Pre-Budget Report, which forecasts government spending in the next year and usually takes place in November or December.

The company outlined its reasons for the spin-off in an Information Statement sent to its stockholders, which cited, in addition to " changes in customer needs " and " need for focused management time and attention ", the following: